资产减值计提动机的实证研究

An Empirical Study on the Motivations for Provisions of Assets Impairment

基于A股上市公司在2006年以及2007年所披露资产减值的计提以及其它相关数据进行的实证研究结果表明:行业类别的实质性经济因素与资产减值率存在一定的负向关系;实施新会计准则的2007年与2006年相比较,高管变动、迎合预期以及洗澡动机、收益平滑动机与资产减值计提具有了显著关系;资产减值计提具有正向关系的报告动机被明显地观察到了,成为解释资产减值计提的关键因素,相反,负向的关系并不显著。

Based on financial data collected from the listed companies before and after the promulgation of new enterprise accounting principle in China, We found the following results： first of all, Economic factors in different industry has negative relations with the provisions of assets impairment. Secondly, financial report variables in 2007 have significant relations with the provisions of assets impairment. Lastly, positive financial report factors that affect the provisions of assets impairment have been observed.